1.audit 审计 v7
2.attestation 鉴证 f8 /'%$N
3.credibility 可信赖程度 I:&/`K4,x,
4.audit of financial statements 财务报表审计 4nfu6Dq
5.agreed-upon procedures 执行商定程序 M`,~ mU
6.high levels of assurance 高水平保证 m .IU ;cR
7.compilation 编制 [$(%dV6O
8.reliability 可靠性 .%BT,$1K
9.relevance 相关性 ?rVy2!
10.professional skepticism 职业谨慎 )"(] Lf's
11.objectivity 客观性 L(S'6z~_9
12. professional competence 专业胜任能力 wCs^J48=
13.Senior/CPA-in-charge 项目经理 }_tl n
14.audit engagement letter 业务约定书 V~DMtB7
15.recurring audit 连续审计 'z@ 0
16.the client 委托人 (;x3} ]
17.change CPA 更换注册会计师 <F7kh[L_x
18.the existing CPA 现任注册会计师 TQX)?^Ft
19.the successor CPA 后任注册会计师 $yDWu"R8
20.the preceding CPA前任注册会计师 Kemw^48ts
21.issue the audit report 出具审计报告 W+wA_s2&D
22.expert 专家 p?[Tm*r
23.the board of directors 董事会 k-V,~c
24.knowledge of the entity‘ s business 了解被审计单位情况 sKz`aqI
25.assess material misstatement risks评估重大错报风险 $w)~O<_U
26.detemine the nature, timing and extent of the audit procedures 确定审计程序的性质、时间和范围 5S
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27.a general knowledge of —— 初步了解―――的情况 VpfUm?Nq
28.a more knowledge of—— 进一步了解的情况 CQ7{1,?2
29.the prior year‘s working papers 以前年度工作底稿 _8fr6tO+
30.minutes of meeting 会议纪要 J2q,7wI#
31.business risks 经营风险 UsGa
32.appropriateness 适当性 ?SQE5Z
33.accounting estimate 会计估计 ( m\$hX
34.management representations 管理层声明 5*PYT=p}
35.going concern assumption 持续经营假设 j hYToMq
36.audit plan 审计计划 pA.J@,>`}
37.significant audit areas 重点审计领域 3uU]kD^
38.error 错误 wS+V]`b
39.fraud舞弊 .M,RFC
40.modified or additional procedures 修改或追加审计程序 -50HB`t
41.misappropriation of assets 侵占资产 m p<1yY]
42.transactions without substance 虚假交易 k 4/D8(OXw
43.unusual pressures 异常压力 ^L1L=c;,
44.the suspected noncompliance 涉嫌存在违法行为 6K
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45.materialiy 重要性 AT2v!mNyCw
46.exceed the materiality level 超过重要性水平 2Y}?P+:%>
47.approach the materiality level 接近重要性水平 ZN"j%E{d
48.an acceptably low level 可接受水平 UX-&/eScN
49.the overall financial statement level and in related account balances and transaction levels 财务报表层和相关账户、交易层 -aRU]kIf
50.misstatements or omissions 错报或漏报 }7fZ[J3
51.aggregate 总计 ]A
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52.subsequent events 期后事项 G
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53.adjust the financial statements 调整财务报表 sAo&
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54.perform additional audit procedures 实施追加的审计程序 J{ [n?/A{
55.audit risk 审计风险 HS'Vi9
56.detection risk 检查风险 I`[i;U{CK
57.inappropriate audit opinion 不适当的审计意见 5tJ,7Y'
58.material misstatement 重大的错报 _(J&aY\
59.tolerable misstatement 可容忍错报 s &Dg8$
60.the acceptable level of detection risk 可接受的检查风险